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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha JURNAL KEPARIWISATAAN Jurnal Kepariwisataan Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pemberdayaan Pariwisata Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Indonesian Journal of Sustainability Accounting and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Islamic Digital Economics and Management Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Ni Made Rukmiyati
Program Studi Manajemen Akuntansi Hospitaliti, Politeknik Pariwisata Bali
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Kepariwisataan

 1 
PENERAPAN AKUNTANSI OLEH BISNIS SKALA KECIL PADA SEKTOR PARIWISATA DI UBUD Ni Made Sri Rukmiyati
JURNAL KEPARIWISATAAN Vol 19 No 1 (2020): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v19i1.409

Abstract

The financial report is one of the absolute components that must be owned by small and medium enterprises if they want to propose capital to creditors, in this case, the banking sector. In addition to financing, financial reports can certainly provide useful financial information for effective planning and evaluation of company performance. The purpose of this research is to find out how the application of accounting by small-scale businesses in the tourism sector in Ubud and the obstacles faced in applying accounting. The data analysis technique used in this research is descriptive qualitative where this analysis technique is used to describe the research data. The data collection method uses observation, interview, and documentation study techniques. Most of the respondents, namely 77% have separated personal and business finances, this reflects professionalism in the management of company finances. Respondents in this study who had made financial reports were 77% even though most respondents only made income statements. Overall, most of the respondents have implemented simple accounting practices in their businesses, but they still lack awareness in increasing their knowledge in accounting through accounting training / seminars.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS ELAYANAN, SANKSI DAN PENGETAHUAN PERATURAN PADA KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK HOTEL DI PROPINSI BALI) I Gusti Ngurah Agung Wiryanata; Ida Ayu Putri Widawati; Ni Made Sri Rukmiyati; Ni Luh Riska Yusmarisa
JURNAL KEPARIWISATAAN Vol 13 No 1 (2014): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v13i1.417

Abstract

Populasi dalam penelitian ini hotel berbintang di Propinsi Bali, dengan sampel hotel bintang Lima. Tahapan analisi yang dilakukan dalam penelitian ini yaitu dengan melakukan uji instrumen/kuesioner, melakukan uji asumsi klasik dan melakukan pengujian hipotesis. Berdasarkan pengujian statistik menunjukan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, sanksi berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan terhada perrturan Pajak Hotel dan Restoran .
IMPLEMENTASI SAK ETAP PADA TAMAN REKREASI KELUARGA KEMBENGAN SARI Ni Made Rukmiyati
JURNAL KEPARIWISATAAN Vol 20 No 2 (2021): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v20i2.480

Abstract

Micro, small and medium enterprises (MSMEs) make a major contribution to the Indonesian economy and are the main drivers. MSMEs need financial reports that play an important role in providing accounting information that serves as a credible basis for successful economic decision making. One of the causes of MSME business failure is the low quality of the financial reports produced by MSMEs. The aim of the study is to determine how to apply SAK ETAP at the Kembengan Sari Recreational Park and what impediments there are. This study is important in order to investigate the comprehension and use of SAK ETAP in SMEs. The method used in this research is qualitative. Based on the findings of this study, Kembengan Sari Recreation Park has made financial records, although it is still very basic and does not meet industry standards. This is due to a number of barriers identified in this study.  
PERILAKU KEUANGAN WIRAUSAHA PADA INDUSTRI PARIWISATA: STUDI KOMPARATIF GENERASI X, Y DAN Z Ni Made Rukmiyati
JURNAL KEPARIWISATAAN Vol 21 No 1 (2022): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v21i1.730

Abstract

This study aims to determine the differences in financial behavior among generations X, Y, and Z. This study uses the Kruskal-Wallis test to examine differences in financial behavior. Based on the results of the Kruskall-Wallis test, it is concluded that there are differences in financial management between Generations X, Y, and Z, with a Chi-Square value of 12,579 and an Asympt. Sig. of 0.002 < (0.05). Generation differences will also lead to differences in information in each generation that can affect financial behavior. This study supports the Theory of Planned Behavior, which states that humans behave in a conscious way by considering relevant information.
THE IMPACT OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT IN TOURISM VILLAGES: PARTICIPATION AS A MEDIATOR Ni Made Rukmiyati; Ni Ketut Mareni; I Wayan Tuwi
JURNAL KEPARIWISATAAN Vol 22 No 1 (2023): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v22i1.988

Abstract

Support from the community and village authorities is necessary for the development of a tourist village. The availability of funds to support the development of facilities and infrastructure is a crucial aspect in developing a tourist village. For this reason, the effectiveness of financial management in tourism villages is beneficial. Accountability, transparency, and community involvement are some of the characteristics that affect how well villages manage their finances. This research aims to investigate the direct and indirect effects of accountability and transparency on village financial management through community participation as a mediating variable. Stewardship theory, which portrays a circumstance where management is not driven by individual goals but is more focused on their major results in order to develop the organization, offers as the theoretical foundation for this research. In this study, the partial least squares (PLS) data analysis method with structural equation modeling (SEM) was utilized to test the hypothesis. Whereas to test the mediating variable, we will use the testing method of the Sobel test, namely testing the path coefficient of indirect influence. The seven hypotheses offered were significant, according to the findings of hypothesis testing using partial least squares (PLS). These findings demonstrate that involvement can moderate the connection between accountability and transparency in financial management. Following the study's findings, participation, accountability, and transparency all have an impact on how effectively finances are managed. So that these three things can be a concern for the village government, It is hoped that further research will enable the development and addition of other independent variables that will influence the effectiveness of financial management variables.
Co-Authors A. A. Istri. M Septiviari Arnawa, I Putu Artini, Ni Komang Maena Berliana, Ni Putu Cherline Dendy Kee, Komang Fadya, Ni Made Tiana I Gede Kajeng Baskara I Gusti Ayu Putu Wita Indrayani I Gusti Ngurah Agung Wiryanata I Gusti Wayan Murjana Yasa I Kadek Anggara Putra I Putu Arnawa I Wayan Tuwi Ica Rika Candraningrat Ida Bagus Anom Purbawangsa K. Budiartha Mareni, Ni Ketut Mareni, Ni Ketut Ni Luh Riska Yusmarisa Ni Nengah Seri Ekayani Ni Putu Ayu Darmayanti Ni Wayan Noviana Safitri Nyoman Berlian, Ida Ayu Pande Komang Feby Wahyuni Parwati, Ni Made Diah Putri Widawati, Ida Ayu Septiviari, Anak Agung Istri M. Sukraeni, Dewa Ayu Made Rai Sulistyawati, Ni Luh Ketut Sri Sumariati, I Dewa Ayu Rai Susanti, Christina Tuwi, I Wayan Utama, I Wayan Nanda Asa Widawati , Ida Ayu Putri Wijaya, Komang Mahayuni Chikara Wijaya, Putu Yossi Wita Indrayani, I Gusti Ayu Yudhistira, Bintang Yusmarisa, Ni Luh Riska